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Duties

WHAT IS THE SMALL BUSINESS SELF EMPLOYED (SBSE) DIVISION? A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions Vacancies will be filled in the following specialty areas: Field Collection The following are the duties of this position at the full working level. Collects delinquent tax and secures delinquent returns from taxpayers who have not resolved their obligations in response to prior correspondence or other contact. Conducts interviews with taxpayers (and/or their representatives) in different environments such as the business location, residence or office as part of the investigative process of collecting delinquent taxes and securing delinquent tax returns. Taxpayers at this level normally include individuals with relatively large gross income from diversified sources, self employed professionals, medium sized partnerships, corporations involved retail, manufacturing, construction, wholesale, and other businesses as well as smaller businesses with valuable or unusual assets. Provides customer service by respecting and explaining the taxpayer's rights, IRS policies and procedures. Provides instructions, and analyzes issues presented by taxpayers, practitioners and IRS employees. Customer service is based upon learning, interpreting, and applying IRM policies and procedures, regulations, court decisions, state and local laws, and various Titles of the United States Code. Provides instructions, and analyzes issues presented by taxpayers, practitioners and IRS employees. Resolve account discrepancies and responds to taxpayer and practitioner requests. Performs credit and financial analysis of the taxpayer financial records to determine the taxpayer's financial condition and ability to pay outstanding tax obligations and prevent future delinquencies. Analyzes financial information and evaluates assets. Applies expense standards and provides guidance on a wide range of financial alternatives to assist taxpayers in identifying options that could assist in resolving delinquent tax obligations including installment agreements, offers in compromise or suspending collection action. Evaluates and compares taxpayers' financial information to internal and external sources to verify taxpayers' financial condition. The purpose of the analysis is to develop a clear plan of action to resolve the case. For business taxpayers, analyzes financial statements that include balance sheets, income statements and profit and loss statements. Performs financial investigations in situations in which taxpayers are unwilling to be forthcoming concerning assets and sources of income. Searches public records, tax returns, and financial and credit information to locate distrainable assets. Summonses taxpayer records and other financial information from the taxpayer and financial institutions or other third parties. Confers with internal and external advisors, analysts, or attorneys (for example: Counsel or Department of Justice) regarding case development, issue determination, case processing and coordination. Develops a feasible plan of action to resolve the case. Recognizes patterns of delay and other indicators that a taxpayer is not cooperating or attempting to defeat assessment or collection of delinquent tax. Plans and takes appropriate enforcement actions to secure an assessment on past due returns, such as summonsing tax records, referrals to examination or assessing taxes using IRC 6020(b), or prompt, quick and jeopardy assessments. Takes appropriate enforced collection action, such as levies, redemptions, seizures, nominee liens, judicial actions, or fraud investigation. Conducts trust fund recovery penalty investigations: evaluates willfulness, responsibility and authority, and recommends penalty assessments. Prepares affidavits, statements and testimony for court cases, such as summons enforcement, or seizure action. Files and releases Federal tax liens. This position has career progression. If you are selected at a grade level lower than the full working level, you may be non-competitively promoted as your career progresses. For example, you may be hired as a GS-05, but if the position has career progression to GS-11, then you may move from a GS-05 to a GS-11 in as little as three years.

Requirements

Qualifications

Federal experience is not required. The experience may have been gained in the public sector, private sector or Volunteer Service. One year of experience refers to full-time work; part-time work is considered on a prorated basis. To ensure full credit for your work experience, please indicate dates of employment by month/year, and indicate number of hours worked per week, on your resume. You must meet the following requirements by the closing date of this announcement: QUALIFICATION REQUIREMENTS: GENERAL EXPERIENCE: GS-05: You must have three (3) years of general experience, one (1) year of which was at a level of difficulty and responsibility equivalent to the GS-04 grade level in the Federal service. General experience for this position includes having a general knowledge and understanding of business and financial practices, and that demonstrated the ability to deal effectively with others. Examples of this experience may have been gained in work such as financial, accounting, purchasing, merchandising, investigative, civil or criminal law enforcement, data processing, or similar activities in commercial or government enterprises. It also may have been gained in work that provided knowledge of credit operations and practices related to the collection of delinquent accounts; OR Four (4) year course of study leading to a Bachelor's or higher degree in any field of study from an accredited college or university; OR Certificate as a Certified Public Accountant (CPA) obtained through written examination or membership in the bar in State, territory or the District of Columbia; OR You may qualify by a combination of experience and education. SPECIALIZED EXPERIENCE: GS-07: You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-5 grade level in the Federal service. Specialized experience must demonstrate one or more of the following: Knowledge of business organization and commercial practices. Knowledge of investigative techniques and methods, and the ability to apply such techniques to the analysis of business and financial matters. Practical knowledge of business law, including laws governing fraudulent transfers, secured and unsecured debts, negotiable instruments, business corporations, and survivorship rights and titling instruments. Knowledge of delinquent loan collection processes and techniques; working knowledge of accounting principles and practices. Knowledge of the Internal Revenue Code (IRC) and related Federal tax regulations and procedures. Examples of specialized experience may include experience reviewing financial documents to determine a business' financial condition and its ability to pay debt. Experience may have been gained in work such as: Evaluating income assets, equity and credit to collect delinquent payments; Investigating or tracing financial transactions such as a real estate broker or insurance broker; Establishing or operating a small business that included administering a budget, defining operating procedures and understanding tax consequences of business actions; Dealing with the effects of various legal instruments such as leases, wills, deeds, and trusts. OR You may substitute education for specialized experience as follows: At least one (1) academic year of graduate education in a field of study that demonstrates the knowledge, skills, and abilities necessary to do the work of this position; OR Superior Academic Achievement may be met by having a Bachelor's degree, with one of the following: A GPA of 3.0 or higher on a 4.0 scale for all completed undergraduate courses or those completed in the last 2 years of study, or a GPA of 3.5 or higher on a 4.0 scale for all courses in the major field of study or those courses in the major completed in the last 2 years of study, or rank in the upper one third of the class in the college, university, or major subdivision, or membership in a national honor society recognized by the Association of College Honor Societies; OR A combination of experience and education. SPECIALIZED EXPERIENCE: GS-09: You must have 1 year of specialized experience a level of difficulty and responsibility equivalent to the GS-07 grade level in the Federal service. Experience must demonstrate knowledge of the Internal Revenue Code and related enforcement and collection regulations and procedures. Experience may have been gained in work such as: Collecting delinquent Federal taxes and securing delinquent returns; Conducting investigations of alleged criminal violations of Federal tax statutes and making recommendations for criminal prosecutions and civil penalties; Performing internal audit, administrative, or management duties directly related to the collection of Federal taxes; Furnishing taxpayer assistance and information to the general public or determining, re-determining, or advising of liability for Federal taxes where the applicant was required to apply a comprehensive knowledge of the Internal Revenue Code and related regulations and procedures pertaining to income, estate, gift, employment, or excise taxes; Examples of specialized experience may include experience with business organization and commercial practices; experience that demonstrates practical knowledge of business law, including laws such as, governing fraudulent transfers, secured and unsecured debts, negotiable instruments, business corporations, and survivorship rights and titling instruments. Experience with conducting financial analysis, including the ability to analyze the operations, financial condition, and profitability of taxpayers including the valuation of assets for case resolution. Uses arithmetic and mathematical reasoning to resolve collection determination issues. Experience that demonstrates knowledge of electronic data exchange and the ability to conduct business online including use of the internet and intranet. OR You may substitute education for specialized experience as follows: a Master's or equivalent degree or 2 full academic years of progressively higher level graduate education leading to such a degree that demonstrates the knowledge, skills, and abilities necessary to do the work of this position; OR LL.B or J.D., if related; OR A combination of experience and education. AND MEET TIME IN GRADE (TIG) REQUIREMENT: You must meet applicable TIG requirements to be considered eligible. To meet TIG for positions above the GS-05 grade level, you must have served at least one year (52 weeks) at the next lower grade (or equivalent) in the normal line of progression for the position you are applying to. Advancement to positions up to GS-05 is permitted if the position to be filled is no more than two grades above the lowest grade held within the preceding 52 weeks. AND TIME AFTER COMPETITIVE APPOINTMENT: By the closing date (or if this is an open continuous announcement, by the cut-off date) specified in this job announcement, current civilian employees must have completed at least 90 days of federal civilian service since their latest non-temporary appointment from a competitive referral certificate, known as time after competitive appointment. For this requirement, a competitive appointment is one where you applied to and were appointed from an announcement open to "All US Citizens". For more information on qualifications please refer to OPM's Qualifications Standards.

Education

A copy of your transcripts or equivalent documentation is required for positions with an education requirement, or if you are qualifying based on education or a combination of education and experience. An official transcript will be required if you are selected. If the position has specific education requirements and you currently hold, or have previously held, a position in the same job series with the IRS, there is no need to submit a transcript or equivalent at this time. Applicants are encouraged, but are not required, to submit an SF-50 documenting experience in a specific series.

A college or university degree generally must be from an accredited (or pre-accredited) college or university recognized by the U.S. Department of Education. For a list of schools which meet these criteria, please refer to Department of Education Accreditation page.

FOREIGN EDUCATION: Education completed in foreign colleges or universities may be used to meet the requirements. You must show proof the education credentials have been deemed to be at least equivalent to that gained in conventional U.S. education program. It is your responsibility to provide such evidence when applying. Click here for Foreign Education Credentialing instructions.

Contacts

• Address SBSE COLL - Collection Operations 1111 Constitution Ave NW Washington, DC 20224 US
• Name: (ERC) Employee Resource Center
• Phone: 866-743-5748